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EY稅務輕鬆聊

越南的外國承包商稅(FCT),您的理解有多少?

19 Feb 2024

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過去一年多來有不少電子業因為供應鏈需求的關係而投資北越。而電子業產品的製造及加工程序很長,要不斷進行轉廠做後續加工。越南境內進行轉廠除了要留意越南海關總署預計對於第8號法令第35條修改之關稅、增值稅課徵以外,也必須特別注意外國承包商稅「FCT」之扣繳。越南的FCT和很多國家的所得稅扣繳制度雷同,但實際課徵方式有很多需要注意的細節,建議要找專家一同討論FCT對於其交易模式之影響,以降低不合規風險。   本集EY稅務輕鬆聊就由安永聯合會計師事務所稅務服務部執業會計師孫孝文與資深協理林楷來跟各位聽眾聊聊租稅協定的大小事吧! Powered by Firstory Hosting

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